Rule 89(5) of the CGST Rules, 2017— Refund – The applicant seeking stay on the operation on Order-in-Original made by the Assistant Commissioner of Central Goods and Service Tax. The applicant challenged Rule 89(5) of CGST Rules, 2017, which restricts refund of input services.
Held that:- The Hon’ble High Court held that grant of any relief, as prayed for, would virtually amount to directing the Respondents to act contrary to the provisions of Rule 89(5) of the Rules, which have statutory force. Accordingly, rejected the Civil Application.
— Zuari Agro Chemicals Ltd. Vs. The Union of India & Ors.  18 TAXLOK.COM 078 (Bombay)